ISKANDAR, IMAM (2007) EVALUASI SISTEM DAN PROSEDUR ATAS SISTEM PEMBELIAN MATERIAL PADA PT. BETON PERKASA WIJAKSANA DI PASURUAN. Other thesis, University of Muhammadiyah Malang.
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Motivated by the fact that the purchase is an important factor for companies in carrying out its operational activities. Not a few of the activities of the company that began buying activity. Meaning purchase here is an activity of the company that includes the procurement of goods needed by the company appropriately both in terms of time and quality. From the point of this is the purchasing function must be understood and seen, because of the many functions that are organized by operating unit, purchasing function is a function of an important and highly influential. Understanding the purchase here is also related to the purchase if the system has been established with effective when viewed in terms of internal control. The purpose of this study was to determine whether the implementation of systems and procedures for purchase of materials on the PT system. Beton Perkasa Wijaksana been running well? This research using descriptive analysis. By involving the purchase, then the data collection carried out by distributing questionnaires. As the focus of his research include the purchase of systems and procedures adopted in the company. The meter is used to determine whether the implementation of systems and procedures for the purchase of materials is good is the result of the calculation of the percentage of "yes" and "no" and then compared to the benchmark in the table has been compiled and drawn a conclusion to whether or not the system of internal control applied to the purchase of materials. The result of calculation by means of analysis P = F / N x 100% to determine the appropriateness of a system. From the results of the answers can be concluded that the whole answer "Yes" it amounted to 57.75% and the answer "No" amounted to 42.25% so based on the criteria in table 2 can interpret that the Systems and Procedures for Purchasing Materials at. Beton Perkasa Wijaksana with satisfactory category, so according to table 3 can be concluded that the system of internal control over material purchasing system is quite effective and enforceable. Based on the conclusion, the writer can implicate the companies should evaluate the systems and procedures for purchasing material. And as a step the solution is to separate those two functions for internal oversight of purchases of materials made to work effectively, so it can control any form of fraud that occur within the company concerned.
|Item Type:||Thesis (Other)|
|Subjects:||H Social Sciences > HB Economic Theory|
|Divisions:||Faculty of Economic > Department of Accounting|
|Depositing User:||Zainul Afandi|
|Date Deposited:||12 Jun 2012 05:02|
|Last Modified:||12 Jun 2012 05:02|
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